1997 Regular Session

HOUSE BILL 1338

File Code: Property Crossfiled with: SENATE BILL 627
Sponsored By:
Delegate Finifter
Entitled:
Personal Property Tax - Lien for Unpaid Taxes

Synopsis:

Clarifying that the lien on real property for unpaid tax on personal property is subordinate to all other liens perfected against the real property prior to the attachment of the lien; and providing that the Act applies to all liens for unpaid tax on personal property in existence on or after July 1, 1997.

Legislative History

House Action
2/20
First Reading Ways and Means
2/26
Hearing 3/12 at 1:00 p.m.
3/18
Unfavorable Report by Ways and Means
Senate Action
No Action
Bill indexed under the following Subjects:
LIENS -see also- MECHANICS' LIENS; SECURITY INTERESTS
PERSONAL PROPERTY
PROPERTY TAX -see also- ASSESSMENTS
Bill affects the following Statute:
Tax - Property
( 14-804 )

Documents:

Bill Text:
First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)